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A person by or through whom interest is paid or credited is a relevant data-holder¹ and the following are treated as interest for the purpose of HMRC data-gathering powers²:

1. Ìý

   •ÌýÌýÌýÌý a dividend in respect of a share in a building society within the meaning of the Building Societies Act 1986

2. Ìý

   •ÌýÌýÌýÌý an amount to which a person holding a deeply discounted security (as defined in ITTOIA 2005, s 430) is entitled on the redemption of that security

3. Ìý

   •ÌýÌýÌýÌý a foreign dividend, being any annual payment, interest or dividend payable out of, or in respect of, the funds or securities of:

4. 1. Ìý

      –ÌýÌýÌýÌý a body of persons not resident in the UK or a government, or

   2. Ìý

      –ÌýÌýÌýÌý local authority in a country outside of the UK, and

5. Ìý

   •ÌýÌýÌýÌý an alternative financial return (as defined in ITA 2007, ss 564I–564L and CTA 2009, s 511)

HMRC extended the list of 'fully reportable' countries for financial institutions' annual returns of interest paid on UK accounts to